Hoeppner Wagner & Evans LLP

BEWARE: Tax Exempt Filing Deadline 6 Weeks Earlier


The Indiana Legislature has established new procedures for non-profit tax-exempt entities to file for property (both real and personal) tax exempt status. The exemption generally sought is permitted under IC 6-1.1-10-16. This statute relates to non-profit corporations whose stated purpose involves education, literary, scientific, religious or charitable purpose, also commonly known as a 501(c)(3) entity.

Under the previous version of IC 6-1.1-11-3, a tax exempt entity was required to file a certified application for exemption, commonly referred to as Form 136, with the County Assessor on or before May 15. Failure to file the application by the May 15 deadline resulted in a waiver of the tax exemption for that particular year.

Effective January 1, 2016, the filing deadline has been moved up significantly. The statute now requires that a non-profit corporation seeking an exemption of property taxes must file its application with the County Assessor on or before April 1 of each year. This is a full six (6) weeks earlier than previously required filing deadline. As before, failure to timely file the application will result in a waiver of the property tax exemption for that particular year.

It is extremely important for non-profit tax exempt organizations seeking a property tax exemption to be aware of this change in the filing deadline. Non-profit tax exempt organizations are accustomed to filing their Form 136 on or before May 15 of the year. Failure to file the application for tax exemption on or before April 1 will result in the removal of the tax exemption.

If you have questions regarding the contents of this article, or other similar issues, please contact your HWE relationship attorney or visit us at http://www.hwelaw.com.

No Comments

Leave a comment
Comment Information
Super Lawyers Hoeppner Wagner & Evans LLP | 2018 | Recognized by Best Lawyers AV Preeminent | Martindale-Hubbell Lawyer Ratings Best Lawyers | Best Law Firms | US News 2017 Listed in Best Lawyers | Linking Lawyers And Clients Worldwide
Email Us For a Response

Contact The Firm In Valparaiso And Merrillville, Indiana

Bold labels are required.

Contact Information

The use of the Internet or this form for communication with the firm or any individual member of the firm does not establish an attorney-client relationship. Confidential or time-sensitive information should not be sent through this form.


Privacy Policy

Hoeppner Wagner & Evans LLP
Office location Office location

Valparaiso Office
Chase Building
103 East Lincolnway
Valparaiso, IN 46383

Phone: 219-464-4961
Fax: 219-465-0603
Map & Directions

Merrillville Office
8585 Broadway - Suite 790
Merrillville, IN 46410

Phone: 219-769-6552
Fax: 219-738-2349
Map & Directions